Uruguay
Uruguay: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Uruguay
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Uruguay. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Uruguay.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Uruguay: where to register, file and check.
Blocs and agreements
The trade arrangements Uruguay belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Mercosur
- Customs union · since 29 November 1991
Covers goods, services, a common external tariff.
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El presente Tratado estará abierto a la adhesión, mediante negociación, de los demás países miembros de la Asociación Latinoamericana de Integración
- Andean Community
- Associate member
As above.
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La Comunidad Andina, integrada por Bolivia, Colombia, Ecuador y Perú es un organismo internacional líder en integración en el continente
- Regional Comprehensive Economic Partnership
- Has asked to join
Listed by the RCEP Support Unit among five economies that have submitted formal requests to accede; the page does not say any accession has been agreed.
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1 January 2022 Australia, Brunei Darussalam, Cambodia, China, Japan, Lao PDR, New Zealand, Singapore, Thailand, Viet Nam
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Uruguay, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Uruguay.
Tax calendar
When the main returns and payments fall due in Uruguay, tax year 2026, as the tax authority states it.
- Corporate tax return
- 4 months after the end of the accounting period · each year
DGI guide 'Declaraciones Juradas Grupo No Cede': for fiscal years beginning on or after 1 January 2019 the deadline is the same as for the annual IRAE, ICOSA and IPAT declarations — the fourth month following the close of the fiscal year (30 April for a 31 December year end, at the day fixed in the Cuadro General de Vencimientos). Spanish: 'cuarto mes siguiente al cierre del ejercicio'.
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Para ejercicios iniciados a partir del 1° de enero de 2019, el plazo será el mismo previsto para las declaraciones anuales del IRAE, ICOSA e IPAT, cuarto mes siguiente al cierre del ejercicio.
- Corporate tax, final payment
- 4 months after the end of the accounting period · each year
The IRAE balance is determined and paid with the annual sworn declaration (form 1050 / form 2178 for the NO CEDE group), whose deadline is the fourth month following the close of the fiscal year — 30 April for a 31 December year end. The quoted DGI guide states the annual declaration deadline for IRAE; the declaration carries the determination and settlement of the tax for the year.
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Para ejercicios iniciados a partir del 1° de enero de 2019, el plazo será el mismo previsto para las declaraciones anuales del IRAE, ICOSA e IPAT, cuarto mes siguiente al cierre del ejercicio.
- Corporate tax, instalments
- Set each year by decree · each month
The DGI calendar fixes the monthly due dates for the year in the 'Cuadro residual de vencimientos', which applies to obligations not listed under another ordinal; the IRAE advance payments fall there. The dates listed are the 2026 dates; the amount of each minimum advance is computed from the UI under article 116 of Title 4 of the 2023 revised text, as published by DGI in 'Pagos mensuales del IRAE 2026'.
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28. CUADRO RESIDUAL DE VENCIMIENTOS: Días de 2026 26 de enero 25 de febrero (*) 25 de marzo 27 de abril 25 de mayo 25 de junio 28 de julio (**) 27 de agosto (***) 25 de setiembre 26 de octubre 25 de noviembre 28 de diciembre
- Personal income-tax return
- 31 August · each year
DGI calendar ordinal 16: the IRPF annual sworn declaration for the year ended 31 December 2025 is presented between 29 June 2026 and 31 August 2026 (for all taxpayers, irrespective of the last digit of the RUC, C.I. or N.I.E.). The rule records the last day of the window.
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Contribuyentes de IRPF: Último dígito RUC, C.I. o N.I.E. según corresponda Días de 2026 Todos 29 de junio al 31 de agosto
- Personal income tax, final payment
- Set each year by decree · each year
DGI calendar ordinal 16: IRPF taxpayers may pay the balance for the year ended 31 December 2025 in five equal instalments, due 31 August, 30 September, 30 October, 30 November and 30 December 2026. The rule lists those 2026 dates.
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el pago del saldo del ejercicio correspondiente al 31 de diciembre de 2025 en 5 cuotas iguales de acuerdo al siguiente cuadro de vencimientos: 1era. cuota 31/8/2026 2da. cuota 30/9/2026 3era. cuota 30/10/2026 4ta. cuota 30/11/2026 5ta. cuota 30/12/2026
- Personal income tax, instalments
- Set each year by decree · each month
DGI calendar ordinal 22 fixes the monthly due dates for IRPF payments on account on rents and capital gains; for 2026 they are 26 January, 25 February, 25 March, 27 April, 25 May, 25 June, 28 July, 27 August, 25 September, 26 October, 25 November and 28 December. Salaried employees make no payments on account: their IRPF is withheld by the employer (ordinal 18). Payments on account for personal services outside an employment relationship are bimonthly (ordinal 5).
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22. IRPF: Pagos a cuenta arrendamientos de inmuebles e incrementos patrimoniales. Mes Días de 2026 Diciembre 2025 26 de enero Enero 2026 25 de febrero (*) Febrero 2026 25 de marzo Marzo 2026 27 de abril Abril 2026 25 de mayo Mayo 2026 25 de junio Junio 2026 28 de julio
- VAT return
- Set each year by decree · each month
DGI calendar ordinal 3 fixes the monthly date for the return and payment of the NO CEDE group, which covers IVA General: for 2026, 26 January, 25 February, 25 March, 27 April, 25 May, 25 June, 28 July, 27 August, 25 September, 26 October, 25 November and 28 December. CEDE (large) taxpayers have their own dates (ordinal 2) and taxpayers under the IVA Mínimo regime pay by the 20th of the following month (ordinal 4). The annuity declaration for IVA (form 2178) is separate and follows the annual IRAE deadline.
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3. NO CEDE, sin perjuicio de lo establecido en el ordinal 18 y 20. Presentación de Declaración Jurada y plazo para el pago: Dígitos E F M A M J J A S O N D TODOS 26 25(*) 25 27 25 25 28(**) 27(***) 25 26 25 28
- Payroll withholding
- Set each year by decree · each month
DGI calendar ordinal 18 fixes the monthly date for employers acting as substitute agents under article 62 of Decree 148/007 to pay over the tax withheld: for 2026, 23 January, 25 February, 20 March, 24 April, 25 May, 23 June, 21 July, 21 August, 21 September, 22 October, 23 November and 21 December.
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verterán la retención efectuada, en las redes de cobranza habilitadas o electrónicamente vía Internet, en las fechas establecidas en el siguiente cuadro de vencimientos: Dígitos E F M A M J J A S O N D TODOS 23 25(*) 20 24 25 23(**) 21 21 21 22 23 21
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Uruguay yet.
Economy and trade
What it exports
Goods Uruguay exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Uruguay’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Chemical wood pulp, soda or sulphate, other than dissolving grades HS 4703 | 16.9% | 19.5% | 22.9% | US$2.8 bn |
| Meat of bovine animals, frozen HS 0202 | 17.1% | 14.4% | 12.6% | US$1.5 bn |
| Milk and cream, concentrated or containing added sugar or other sweetening matter HS 0402 | 5.1% | 5.4% | 4.9% | US$606 m |
| Rice HS 1006 | 4.1% | 5.4% | 4.7% | US$583 m |
| Meat of bovine animals, fresh or chilled HS 0201 | 3.6% | 3.8% | 3.8% | US$467 m |
| Soya beans, whether or not broken HS 1201 | 6.3% | 1.7% | 3.7% | US$459 m |
| Motor vehicles for the transport of goods HS 8704 | 2.5% | 2.6% | 3.6% | US$440 m |
| Wheat and meslin HS 1001 | 0.56% | 0.56% | 2.8% | US$345 m |
| Malt, whether or not roasted HS 1107 | 2.4% | 3.0% | 2.4% | US$290 m |
| Live bovine animals HS 0102 | 0.90% | 2.2% | 2.1% | US$258 m |
Total goods exports, 2024: US$12.3 bn. The ten largest headings are shown.